Anaheim Municipal Code § 3.12.010 PROFESSIONS - LICENSE TAX.
3.12.010 PROFESSIONS - LICENSE TAX.
Every person unless otherwise specified in this title engaged in a profession or vocation, licensed by the State, related to a licensed profession or vocation, and/or requiring a period of specialized training such as, but not limited to, physicians, dentists, attorneys, accountants, engineers, architects, consultants and any other professional business or service determined by the Collector to be of a similar character to any of the businesses specified, the annual tax shall be based on the number of persons engaged or employed in the business of providing such professional or vocational services in accordance with the following schedule:
.010 For the first practicing professional principal, whether as owner and/or sole practitioner, or as partner, or officer, or as professional shareholder—one hundred thirty-five dollars;
.020 Each additional practicing professional principal, whether as owner and/or sole practitioner, or as partner, or officer, or as professional shareholder—one hundred fifty dollars;
.030 Each additional person engaged or employed, either as professional independent contractor rendering professional services pursuant to a contract of employment, or whether as salaried professional employee engaged in rendering professional services — seventy-five dollars;
.040 Each additional person engaged or employed otherwise based on average number of employees — ten dollars.
For the purpose of this section, the phrase "each practicing professional principal" shall be deemed and is declared to mean the maximum number of persons engaged in rendering professional services (other than salaried employees or independent contractors engaging their services pursuant to a contract of employment and not otherwise sharing in the profits of the business) and shall be computed based upon the maximum number of practicing principals engaged in rendering professional services for any one-day period during any part of the preceding business license period.
For the purpose of this section, the phrase "each additional person engaged or employed" shall be deemed and is declared to mean the average number of persons, whether licensed practitioners employed or otherwise engaged in rendering professional services, and not otherwise sharing in the profits of the business, or whether any other category of person, directly or indirectly paid for their service and not otherwise sharing in the profits of the business.
In the case of an application for an original license, applicant shall state both the maximum number of practicing professionals engaged or intended to be engaged in rendering professional services and the average number of persons engaged or employed or intended to be engaged or employed to assist in the conduct of applicant's business. Thereafter, the license tax provided for in this chapter shall be based solely upon the hereinabove set forth method of computation. (Ord. 5368 § 1 (part); May 18, 1993; Ord. 5981 § 2; July 12, 2005.)